Finding 982909 (2022-008)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-07-03

AI Summary

  • Core Issue: The City failed to submit required SF-425 Federal Financial Reports for FEMA Public Disaster Grants.
  • Impacted Requirements: This non-compliance violates 44 CFR sections 206.200 through 206.349 regarding timely reporting.
  • Recommended Follow-Up: The City must ensure timely submission of SF-425 reports and improve coordination among fiscal and grant management staff.

Finding Text

Criteria or Specific Requirement: As confirmed by the 2022 Compliance Supplement, 44 CFR sections 206.200 through 206.349 requires submission of SF-425 Federal Financial Reports for recipients of FEMA Public Disaster Grants. Condition: The City cannot provide proof of submission of SF-425 Federal Financial Reports for FEMA Public Assistance Disaster grants. Effect or Potential Effect: The City is not in compliance with FEMA requirements regarding the timeliness of filing SF-425 Federal Financial Reports. Cause: The cause is not readily determinable. Context: Auditor request for proof of submission of these reports determined they were either not submitted for the audit year 2022, or the City could not access proof of submission. Questioned Costs: Not applicable. Recommendation: The City should submit SF-425 Federal Financial Reports for all FEMA Public Disaster Grants. Views of Responsible Officials of the City (unaudited): The CFO will work with Departmental Fiscal Officers and grant management staff to ensure that SF-425 reports are filed on a timely basis.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $8.73M
14.218 Community Development Block Grants/entitlement Grants $8.53M
97.067 Homeland Security Grant Program $2.52M
14.241 Housing Opportunities for Persons with Aids $1.95M
21.023 Emergency Rental Assistance Program 2 $1.86M
21.023 Covid-19: - Emergency Rental Assistance Program 1 $1.82M
14.231 Covid-19: Esg-Cv1 - Emergency Solutions Grant Program $1.47M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.27M
14.239 Home Investment Partnerships Program $1.20M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.10M
21.016 Equitable Sharing $1.08M
21.027 Covid-19: Coronavirus State and Local Fiscal Recovery Funds $816,818
93.569 Community Services Block Grant $756,979
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $696,952
14.231 Emergency Solutions Grant Program $596,130
93.569 Covid-19: Community Services Block Grant $588,900
14.218 Covid-19: Cdbg-Cv1 - Community Development Block Grants/entitlement Grants $486,440
16.585 Drug Court Discretionary Grant Program $465,206
10.559 Summer Food Service Program for Children $301,896
14.231 Covid-19: Esg-Cv2 - Emergency Solutions Grant Program $219,479
20.205 Highway Planning and Construction $217,398
17.258 Wia Adult Program $197,674
17.259 Wia Youth Activities $193,976
93.940 Hiv Prevention Activities_health Department Based $167,987
97.056 Port Security Grant Program $155,560
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $131,388
14.241 Covid-19: Hopwa-Cv - Housing Opportunities for Persons with Aids $105,043
17.278 Wia Dislocated Worker Formula Grants $93,349
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $5,300
93.917 Hiv Care Formula Grants $4,067
14.272 National Resilient Disaster Recovery Competition $863
10.576 Senior Farmers Market Nutrition Program $778